<h2>Quirino Accounting System Documentation</h2>
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<h3>Input System</h3>

<br>Definition of Terms
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<br>Accounting period: a length of time, usually a month, containing its own data and reports. Example: "Jan 2009"
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<br>Fund: Departments within the accounting system that has its own separate data and reports. Example: "General Fund"
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<br>Journal: a set of journal entries. Example: "Cash Receipts Journal for General Fund, Jan 2009"
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<br>Journal Entry: A set of account entries. Each journal entry has a JEV number, a date, and several (at least 2) account entries. The total debit and total credit of the account entries must be equal, or "balanced".
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<br>Account Entry: The basic building block of accounting data. Each account entry has an account code, and either a debit amount or a credit amount.
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<br>Account: A grouping of account entries specifying where the money / value came from or went; An asset, liability, capital, income or expense account.
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<br>Subsidiary / Subsidiary Account: A subgrouping of account entries further specifying the source or destination of money/value. Subsidiary accounts are fund specific, meaning each fund has its own group of subsidiary accounts, and "111-01" in General Fund is not the same as "111-01" in Trust Fund.
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<br><center><img src="images/journaldata.gif"></center>
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